Two technical concepts — sporadic absences and the idea of a taxpayer with no effective tax residence — have become the Spanish Treasury’s main arguments as it seeks to overturn a court ruling that handed Colombian singer Shakira a major victory on Monday. These terms are little known outside specialist circles, but they increasingly shape multimillion‑dollar disputes. They are especially useful for tax inspectors when they try to challenge residency claims built on dense travel schedules, fragmented stays, or international moves that are hard to substantiate.

Seguir leyendo